A DARES study, the statistical service of the Ministry of Labor, reveals how the participations and interests paid by companies with more than 10 employees have significantly increased for forty years.
Their progression is significant. A study published this Wednesday, July 2 by DARES, the statistical service of the Ministry of Labor, reveals how the participation amounts (share linked to profits) and interest (performance bonus) paid by companies with more than 10 employees have increased sharply since 1983. As a reminder, the payment of participation is compulsory in companies that employ at least 50 employees per month in the past five years. The profit -sharing is however not compulsory.
“In recent decades, the amounts distributed for participation and profit -sharing are increasing significantly, at a rate greater than that of the wage bill paid to all employees,” observe the authors of the study. In 2023, in fact, 5.8 million employees in the non -agricultural private sector affected a participation bonus against 2.9 million in 1983. And this, for a total amount of 11.5 billion euros gross. It is nine times more than forty years earlier: she reached only 1,253 euros gross. This progression is much faster than that of the payroll (all of the gross remuneration and advantages paid to employees, editor’s note), which was multiplied by 4.2 over the same period.
Much stronger progressions than inflation
On average, employees received a participation of 1,961 euros in 2023. An amount up 5.7% per year in constant euros compared to 1983. This increase is “significantly higher than that of prices, of 2.1% per year”, underlines the Dares.
As for profit -sharing, 5.6 million employees employed by companies with more than 10 employees in the non -agricultural private sector received it in 2023, compared to 1.9 million in 1992. And this, for a total amount of 11.6 billion euros, 7.8 times more than in 1992 by constant euros, while the gross payroll was only multiplied by 2.6 over the same period.
In 31 years, the average amount of the profit -sharing bonus paid to employees has thus increased by 3.2% per year in constant euros, twice as fast as inflation. It reached 2,088 euros on average in 2023.
60% of profit -sharing and participation premiums in a business savings plan or retirement
In 2023, employees prefer to place their profit -sharing and participation premiums. 60% of the sums paid are in fact invested in a corporate savings plan (PEE) or a collective retirement savings plan (PERCO, then per collective since October 1, 2019, editor’s note). 40% are immediately received by employees.
Tax speaking, it is indeed more interesting for employees to place the profit -sharing and participation premiums that have been paid to them: if they are in all cases exempt from social contributions except the CSG and the CRDS, they are also, and above all, not subject to income tax when they are placed in one of the plans offered by the company, within the limit of 75% of the security ceiling social. Otherwise, the employee who immediately receives these premiums is imposed on these sums.
The subscriptions have almost doubled
When employees benefiting from profit -sharing or participation premiums choose to invest them in a business savings plan or collective retirement savings plan, they can then benefit from subscriptions, paid by their employer. Since 2000, the amount of these subscriptions has almost doubled for the PEEs, going from 459 euros to 815 euros paid in 2023. It increased, but less significantly for the PERCO and Collective PER of companies: the subscriptions amounted on average at 657 euros in 2023 against 536 euros in 2006.
